Positive research of risk disclosures based on the annual reports of China's listed logistics companies

摘要

Following a number of high-profile company failures and preventable large losses,the concepts of risk and risk management have received considerable attention lately,but this has yet to be reflected in positive research examining firms' risk reporting practices. This study takes risk disclosures of China's 31 listed logistics companies as research object,proposes two hypotheses,using the correlation analysis to show the relation of the risk disclosures with company size and the level of company risk,in the hope of carrying on the summary of the present situation of risk disclosures,and putting forward to the corresponding proposals.